Rp/44/2020 Of M.s.rathi v. The Commissioner Of Income Tax
High Court
31 Jan 2020 In favour of: Revenue
Forum / Bench
High Court · highcourtofkerala
Parties
Rp/44/2020 Of M.s.rathi v. The Commissioner Of Income Tax
Date of order
31 Jan 2020
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Rp/44/2020 Of M.s.rathi v. The Commissioner Of Income Tax, the High Court (2020) dismissed the appeal. The decision went in favour of the Revenue.
Decision: Both the review petition and the delay condonationpetition are dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
&
THE HONOURABLE MR. JUSTICE ASHOK MENON
FRIDAY, THE 31ST DAY OF JANUARY 2020 / 11TH MAGHA, 1941
RP.No.44 OF 2020 IN ITA. 244/2012
AGAINST THE ORDER/JUDGMENT IN ITA 244/2012 OF HIGH COURT OFKERALA DATED 17.01.2019
REVIEW PETITIONER/RESPONDENT:
M.S.RATHIAGED 49 YEARSPARTNER,M/S. LAKSHMI HOSPITAL, DIWANS ROAD, ERNAKULAM-682 016
BY ADVS.SRI.ANIL D. NAIRSMT. ARYA ANILSMT. NILOOFAR O. NIZAM
RESPONDENT/APPELLANT:
THE COMMISSIONER OF INCOME TAXKOCHI-682 018
OTHER PRESENT:
SRI.JOSE JOSEPH, SC
THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON31.01.2020, THE COURT ON THE SAME DAY PASSED THE FOLLOWING:
O R D E R
[RP No.44 of 2020 in ITA No.244 of 2012andCM.Appl.No.1 of 2020 in RP No.44 of 2020]
Dated this the 31st day of January, 2020Vinod Chandran, J.
We do not find any error apparent on the face ofthe record. The ground raised is that the litigationpolicy has been further amended in 2019. The appealbefore the Tribunal itself was in 2008 and the disposalby the Tribunal was in 2012. There is no ground forinterference by a review. We also do not find anyreason to condone the delay in filing the review, sinceit is based on a subsequent circular which would not beapplicable to the judgment passed earlier.
Both the review petition and the delay condonationpetition are dismissed. No costs.
Sd/-
K.VINOD CHANDRAN
JUDGE
Sd/-
ASHOK MENON
JUDGE
APPENDIX
PETITIONER'S/S EXHIBITS:ANNEXURE-1CIRCULAR NO.3 OF 2018 DATED 11.07.2018ANNEXURE-2CIRCULAR NO.17 OF 2019 DATED 08.08.2019
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue